PRINCIPLES OF MANAGERIAL ACCOUNTING



PRINCIPLES OF MANAGERIAL ACCOUNTING

ORIENTATION INFORMATION – FALL/SPRING

ACCT 2302 - (DIL)

I. COURSE REQUIREMENTS:

At a minimum, you must have access to a computer and the internet, word processing (Word) and spreadsheet (Excel) software, and an ACC g-mail account. If you do not have private access to these functions, you must be willing to come to campus as necessary in order to prepare and submit coursework. Handwritten assignments are not accepted.

You must have completed the prerequisite course, ACCT 2301 (or its equivalent), with a grade of C or better. Students who have not satisfied the prerequisite will be dropped. Co-enrollment in ACCT 2301 and ACCT 2302 is not permitted. In addition, you are expected to have basic Excel skills.

TEXTBOOK: Managerial Accounting, 3rd Ed, Whitecotton, Libby and Phillips, McGraw-Hill,  9781259948503

This is a loose leaf version of the book packaged with Connect that can be purchased through the local ACC bookstores. If the text is acquired separately, each student must still purchase access to CONNECT.  Instructions for purchasing access to Connect and registering in our Connect class will be available in Blackboard at the start of the semester. In addition, students who want to work with the e-book rather than a print version will be able to purchase this option from the Connect link in Blackboard at the start of the semester.

II. COURSE POLICIES

There are a few course policies you should be aware of before beginning this class:

• Although there is flexibility built into the course with respect to deadlines, this is not a self-paced course.

• All coursework can be completed online with the exception of the exams which will be taken at the ACC testing center you selected in your registration e-mail.

• Students who do not make satisfactory progress in the course will be withdrawn. You will not be allowed to remain in the class and receive a grade of F, so please consider the effect your effort in this class will have on visa, financial aid and tuition reimbursement situations.

III. BLACKBOARD:

The course is delivered using the Blackboard platform. You can access Blackboard from ACC’s web page or directly Once you have logged in to Blackboard, select this course under “My Courses” and read the syllabus and additional course information thoroughly (available in “Course Information”).

The course will not show up in your Blackboard course list until the first day of the semester. (If you want to get an early start on the course, read Chapter 1 in the text.)

IV. COURSE ORGANIZATION:

Upon logging in to the course you will arrive at the Main Menu. A brief description of each navigation button follows:

ANNOUNCEMENTS: Information can be posted here by either the instructor or the system administrator. Please check the current announcements (and the archived announcements) regularly so that you do not miss any important posted information. (I normally also e-mail announcements that contain time-sensitive information, so you should also get in the habit of checking your ACC mail regularly.)

COURSE INFORMATION: This section contains the syllabus--please be sure to read this right away since it contains much of the information you will want regarding course policies and your grade. Also included are documents containing the course deadlines and additional important course information.

COURSE MATERIALS:This is the primary path for delivery of the course. The course is divided into three parts, each part culminating in an exam. For each part of the course you will typically find the following:

• Chapter Outlines/Powerpoint slides

• Lab assignments

• Quizzes

• Exam Outline

CONNECT-this is the homework software you will use to prepare assignments from the text. Includes information on registering in Connect and Connect class link.

STUDY TOOLS - includes links to textbook companion site, “Accounting Toolbox for Success,” and tutoring schedule.

DISCUSSION BOARD – link to class discussion board. The discussion board is primarily for student use but will be monitored by the course instructor to make sure that all content-related questions are addressed.

COURSE FAQ'S: Answers to questions that have been asked frequently in prior semesters. Please be sure to check here any time you have questions about things other than the course material that are not addressed in this information. 

INSTRUCTOR INFORMATION – my contact and office hour information

MY GRADES – a link to your grade book in Blackboard

  

V. THE COMPONENTS OF YOUR COURSE GRADE ARE AS FOLLOWS –

CONNECT ASSIGNMENTS: Assignments completed using the course homework software.

LAB ASSIGNMENTS:

A series of special assignments designed to give you the opportunity to THINK ABOUT and APPLY what you have been learning. By design, many of these assignments are more open-ended in nature than the textbook problems to which you are or will become accustomed. You may be asked to apply spreadsheet skills to a problem that not only utilizes course concepts and procedures but calls upon decision-making skills as well.

PROJECTS - During the first half of the course, you will complete a short individual project. During the second half of the course, you will complete a larger “virtual group” project. Groups will be assigned by the instructor so that each group will have an equal number of members.

QUIZZES: 

Multiple-choice quizzes by chapter. These quizzes will be taken online in Blackboard.

EXAMS:

Exams typically consist of objective questions (e.g. multiple choice) and problems. Ten to twenty of the multiple choice questions on Exams II and III are comprehensive—the remainder of each exam is not.

You must have an ACC photo ID in order to use the ACC Testing Centers. Please get an ACC ID as soon as possible if you do not already have one in order to avoid testing problems later on.

Distance testing is available for students who will not be in the Austin area during the semester. This option is not available for single exams. In order to request distance testing, please follow the instructions for completing and submitting Part I of the form at: A copy of the completed form must be submitted by the end of the first week of the semester.

All students must read the testing center guidelines attached at the end of this orientation information.

 

VII. TIPS FOR SUCCESS: 

1. This course requires a substantial amount of work even though you do not attend classes. You should plan on spending 4-6 hours per week on coursework in addition to reading your text. This time will be spent preparing homework and lab assignments as well as extra practice and study time you will need to prepare for exams.

2. If you find that you are having difficulty with the first two chapters, you should seek help immediately. If you do not understand the fundamental vocabulary and concepts of managerial accounting, you will find that the remaining coursework is much more difficult.

3. Do not procrastinate! You cannot learn this material by cramming the night before an exam deadline. I know that all of us have busy schedules, but the delivery of this course makes it easy to study and do your work from virtually any location at any time of day or night.

VI. YOUR RESPONSIBILITIES: 

1. E-mail or call right away if you cannot access the course on the first day of the semester (not before).

2. Read the course syllabus carefully once the course becomes available in Blackboard.

3. Observe course deadlines. 

4. Get help when needed--sooner rather than later! Do not wait until the week of an exam. Take advantage of my office hours; e-mail or call with questions; use the tutors in the learning labs. Communication is key, particularly when you are having difficulty with the course material.

5. Consult the syllabus, orientation information, additional course information and FAQ’s for course-related information. Do not e-mail me with questions about information that is readily available to you because you don’t want to look for it.

6. Check your ACC mail and Blackboard regularly.

7. For bonus points, use your ACCmail account to send me an e-mail PRIOR TO THE START OF THE SEMESTER indicating that you have read and understood this orientation information—put “ORIENTATION” in the subject line of your e-mail.

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Austin Community College

Procedures for Student Use of Academic Testing Centers

Austin Community College provides testing services to ACC faculty and students. To ensure test integrity and adequate space for testing, ACC has established the following procedures:

A. I.D. Requirement

1. Students are required to present an ACC Photo ID in order to test. ACC Photo IDs may be obtained from any campus Admission & Records Office.

B. Student Testing Agreement Students are required to complete the Testing Agreement form with the follow information:

1. Synonym Number & Section Number

2. Course Abbreviation & Course Number

3. Instructor’s Name

4. Student ID Number

5. Test Number

C. Written Permission from Instructor

1. If the test deadline has passed, student must present written permission from the instructor to test. Phone calls from instructors are not acceptable.

2. Some tests require written permission from the instructor which must be presented when student requests an exam.

D. Retesting

1. If instructor has made provisions, retesting is available to students.

2. Students are not allowed to request a specific test version.

3. Students are allowed to retest only once per test.

E. Testing Materials

1. Students should bring only the materials the instructor has approved for a given test.

2. Calculators: Faculty must approve the use and type of calculator for student use. Calculators with internet access such as the TI Nspire are not permitted. Testing Centers have limited supply of calculators for student use.

3. Students may bring foreign language dictionaries if approved by the instructor. Dictionaries to be used must not contain any extraneous written notations. Electronic dictionaries are not allowed in the Testing Centers.

4. Unauthorized items are not allowed in the Testing Centers. Student lockers are available at most campus Testing Centers.

F. Cell Phones Students are not allowed to be in possession of a cell phone or any electronic devices while testing. All cell phones must be turned off and placed in a Testing Center locker or left in a vehicle prior to a student testing. Possession of a cell phone (even on mute or turned off) in Academic Testing Centers will result in testing privileges being revoked for that respective course for the remainder of the semester.

G. Course Homework/Assignments Students cannot submit course homework and other assignments to the Testing Center. These items should be taken to the Campus Duplication/Mailroom for assistance.

H. Prohibited Use of Testing Centers Academic Testing Center staffs, their spouses, children and other individuals, having conflict of interest, are prohibited from taking exams in the Testing Centers.

I. Student Test Deadlines Testing Center staff do not give out test deadlines to students.

J. Use of notes

1. Notes must be authorized by instructor.

2. Notes must be written on an “8 ½ x 11” sheet of paper.

3. Notes will be collected and attached to completed test and returned to the instructor.

4. Notes written on index cards are not allowed.

K. Lockers

1. Lockers are available for students to store belongings while testing.

2. Students are responsible for the return of the lock and key to Testing Center staff.

3. Students’ property will not be returned to students unless lock and key are returned. Student property in that locker will be surrendered to Campus Police.

4. A hold will be placed on the student’s record until the lock/key is returned or a $10.00 replacement fee is paid.

L. Children Are Not Allowed In Testing Centers. Children may not be left unattended at any location on any ACC Campus.

M. Uniformed Law Enforcement Personnel

1. Only uniformed law enforcement personnel are allowed to have their firearms in Testing Centers.

2. They may not take in cell phones, pagers, radios or any other electronic item while testing.

N. Seating Policy

1. Testing Center staff may assign seating at their discretion

2. When the Testing Center is full,

a. Students may be put on a wait list or given a ticket to wait for the next available seat.

b. If student is taking multiple tests and wait line exist, student must re-enter wait queue for each test.

O. No Breaks during Testing

1. Students may not leave the Testing Center for breaks, to drink water, or go to the restroom. If student leaves for any reason including any emergency which may arise, the testing session is terminated and student will not be able to return to complete test. Student must check with the instructor for other testing arrangements.

2. Students must make alternate testing arrangements with instructor or the Office of Student with Disabilities prior to testing.

P. Scoring of Tests

1. The Testing Center will score objective, multiple-choice tests using the answer key provided by the instructor on red DigitalDesk Scan Form D answer sheets.

2. When the scoring system is down, students’ scores will be emailed to their ACC email account within 48 hours after their test has been scored.

3. Once the completed test has been handed to staff by the student, it cannot be reviewed or examined again in the Testing Center. Students should contact their instructor for feedback information on the test items.

Q. Grades of Incomplete

1. Testing to remove grades of Incomplete is available. Students are required to bring one of the following to test:

a. Report of Incomplete Grade Form with the instructor’s signature

b. Email verification from instructor from a valid ACC email account.

R. Hours of Operation

1. Hours of operation for the campus Academic Testing Centers vary from campus to campus and are located on the ACC website at .

2. Emergency closures will be on the ACC website home page.

3. Students will not be admitted and new test will not be administered after the stated closing time.

4. All test materials are collected from students thirty (30) minutes after closing time.

S. Evacuation

1. Students must remain with Testing Center staff at all times.

2. Students will not be allowed to leave the group or the evacuation area until escorted back to the Testing Center with staff.

T. Standard of Student Conduct

1. Students who significantly interfere with or disrupt Testing Center operations are in violation of Testing Center policy. Students in violation will be asked to leave the Testing Center and will be subject to disciplinary action by the Campus Dean of Student Services.

2. A student found to have unauthorized materials including food, drink, tobacco items, cell phones, pagers, and other electronic devices are in violation of the Testing Center policy. Students in violation will be asked to leave the Testing Center and may be subject to disciplinary action.

3. The Testing Center will complete a Student Discipline Form and supporting evidence will be forwarded to the appropriate Dean of Student Services by Testing Center staff.

4. Students in violation of policies are subject to disciplinary action. The Dean of Student Services will issue a written decision within ten days. Students may not use the Testing Centers for the remainder of the semester for the course involved. If testing services are needed, instructor is responsible for making other testing arrangements for these students for the remainder of the semester.

U. Academic Integrity

1. Academic dishonesty is defined as using or possessing unauthorized materials, sharing information with other examinees, using technology inappropriately, etc.

2. Testing Center staff will complete the Academic Integrity Report, and supporting evidence will be forwarded to the faculty member who will have five days (from the date he/she meets with the student) to issue a written decision to the student, Testing Center Supervisor, Department Chair, Instructional Department Dean, and Dean of Student Services.

3. Students in violation of policies may not take additional exams in any Testing Centers for that course for the remainder of the semester. If testing services are needed, instructor(s) are responsible for making other testing arrangements for these students.

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